-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VijU4p2Tnwwc6C78aJBEeQX4tP+eA/eSWJipcmZgOaJ1nMJMOEVQQBof43CZ4QJC p7QbnAipTf8jpd/4c+YApg== 0000869392-08-000291.txt : 20081223 0000869392-08-000291.hdr.sgml : 20081223 20081223121925 ACCESSION NUMBER: 0000869392-08-000291 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20081031 FILED AS OF DATE: 20081223 DATE AS OF CHANGE: 20081223 EFFECTIVENESS DATE: 20081223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PUTNAM GLOBAL EQUITY FUND CENTRAL INDEX KEY: 0000081251 IRS NUMBER: 046145734 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-01403 FILM NUMBER: 081266301 BUSINESS ADDRESS: STREET 1: ONE POST OFFICE SQ CITY: BOSTON STATE: MA ZIP: 02109 BUSINESS PHONE: 6172921000 FORMER COMPANY: FORMER CONFORMED NAME: PUTNAM GLOBAL GROWTH FUND DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: PUTNAM INTERNATIONAL EQUITIES FUND DATE OF NAME CHANGE: 19900722 FORMER COMPANY: FORMER CONFORMED NAME: PUTNAM INTERNATIONAL EQUITIES FUND INC /PRED/ DATE OF NAME CHANGE: 19821109 0000081251 S000005651 PUTNAM GLOBAL EQUITY FUND C000015432 Class A Shares PEQUX C000015433 Class B Shares PEQBX C000015434 Class C Shares PUGCX C000015435 Class M Shares PEQMX C000015436 Class R Shares PGLRX C000015437 Class Y Shares PEQYX NSAR-B 1 answer.fil PAGE 1 000 B000000 10/31/2008 000 C000000 0000081251 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 PUTNAM GLOBAL EQUITY FUND 001 B000000 811-01403 001 C000000 6172921000 002 A000000 ONE POST OFFICE SQUARE 002 B000000 BOSTON 002 C000000 MA 002 D010000 02109 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 N 007 B000000 0 007 C010100 1 007 C010200 2 007 C010300 3 007 C010400 4 007 C010500 5 007 C010600 6 007 C010700 7 007 C010800 8 007 C010900 9 007 C011000 10 008 A000001 PUTNAM INVESTMENT MANAGEMENT, LLC 008 B000001 A 008 C000001 801-7974 008 D010001 BOSTON 008 D020001 MA 008 D030001 02109 008 A000002 PUTNAM INVESTMENTS LIMITED 008 B000002 S 008 C000002 801-61441 008 D010002 LONDON 008 D050002 ENGLAND 008 D060002 SW1A 1LD 011 A000001 PUTNAM RETAIL MANAGEMENT LIMITED PARTNERSHIP 011 B000001 8-5088 011 C010001 BOSTON 011 C020001 MA 011 C030001 02109 012 A000001 PUTNAM INVESTOR SERVICES 012 B000001 84-401299 PAGE 2 012 C010001 BOSTON 012 C020001 MA 012 C030001 02109 013 A000001 KPMG LLP 013 B010001 BOSTON 013 B020001 MA 013 B030001 02110 015 A000001 STATE STREET BANK AND TRUST COMPANY 015 B000001 C 015 C010001 BOSTON 015 C020001 MA 015 C030001 02111 015 E010001 X 018 000000 Y 019 A000000 Y 019 B000000 99 019 C000000 PUTNAMFUND 020 A000001 UBS SECURITIES, LLC 020 B000001 13-3873456 020 C000001 359 020 A000002 CITIGROUP GLOBAL MARKETS HOLDINGS, INC. 020 B000002 11-2418191 020 C000002 353 020 A000003 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC. 020 B000003 13-5674085 020 C000003 347 020 A000004 MORGAN STANLEY & CO., INC. 020 B000004 13-2655998 020 C000004 346 020 A000005 CREDIT SUISSE FIRST BOSTON 020 B000005 13-5659485 020 C000005 335 020 A000006 GOLDMAN SACHS & CO. 020 B000006 13-5108880 020 C000006 297 020 A000007 RBC CAPITAL MARKETS 020 B000007 13-5033225 020 C000007 199 020 A000008 JPMORGAN SECURITIES, INC. 020 B000008 13-3379014 020 C000008 178 020 A000009 DEUTSCHE BANK SECURITIES, INC. 020 B000009 1327308286 020 C000009 153 020 A000010 MACQUARIE CAPITAL (USA), INC. 020 B000010 98-0141094 020 C000010 137 021 000000 3830 022 A000001 BANC OF AMERICA SECURITIES, LLC 022 B000001 56-2058405 022 C000001 369181 PAGE 3 022 D000001 0 022 A000002 UBS SECURITIES, LLC 022 B000002 13-3873456 022 C000002 83852 022 D000002 0 022 A000003 LEHMAN BROTHERS, INC. 022 B000003 13-2518466 022 C000003 77117 022 D000003 0 022 A000004 DEUTSCHE BANK SECURITIES, INC. 022 B000004 13-2730828 022 C000004 64335 022 D000004 0 022 A000005 MERRILL LYNCH, PIERCE, FENNER & SMITH, INC. 022 B000005 13-5674085 022 C000005 30943 022 D000005 33262 022 A000006 JPMORGAN SECURITIES, INC. 022 B000006 13-3379014 022 C000006 810 022 D000006 0 022 C000007 0 022 D000007 0 022 C000008 0 022 D000008 0 022 C000009 0 022 D000009 0 022 C000010 0 022 D000010 0 023 C000000 626237 023 D000000 33262 024 000000 Y 025 A000001 CREDIT SUISSE GROUP 025 B000001 13-1898818 025 C000001 E 025 D000001 11251 025 A000002 GOLDMAN SACHS GROUP, INC. 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SMITH TITLE PRINC. ACCT. OFFICER EX-99 2 auditletter005.txt Report of Independent Registered Public Accounting Firm The Board of Trustees and Shareholders Putnam Global Equity Fund: In planning and performing our audits of the financial statements of the Putnam Global Equity Fund (the Fund) as of and for the year ended October 31, 2008, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Funds internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Funds internal control over financial reporting. Accordingly, we express no such opinion. Management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A companys internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A companys internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the companys assets that could have a material effect on the financial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of a Funds annual or interim financial statements will not be prevented or detected on a timely basis. Our consideration of the Funds internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Funds internal control over financial reporting and its operation, including controls over safeguarding securities that we consider to be a material weakness as defined above as of October 31, 2008. This report is intended solely for the information and use of management and the Board of Trustees of the Putnam Global Equity Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. /s/ KPMG LLP Boston, Massachusetts December 10, 2008 EX-99 3 perclass005.txt Putnam Global Equity Fund Because the electronic format for filing Form N-SAR does not provide adequate space for responding to certain items correctly, the correct answers are as follows: 53A For the period ended October 31, 2008, Putnam Management has assumed $3,670 of legal, shareholder servicing and communication, audit and Trustee fees incurred by the fund in connection with certain legal and regulatory matters. 72DD1 Class A 46,704 Class B 4,473 Class C 736 72DD2 Class M 708 Class R 60 Class Y 1,276 73A1 Class A .322 Class B .220 Class C .239 73A2 Class M .262 Class R .314 Class Y .353 74U1 Class A 127,523 Class B 12,062 Class C 2,459 74U2 Class M 2,224 Class R 184 Class Y 3,548 74V1 Class A 6.55 Class B 5.94 Class C 6.26 74V2 Class M 6.30 Class R 6.48 Class Y 6.76 Item 61 Additional Information About Minimum Required Investment Shareholders can open a fund account with as little as $500 and make subsequent investments in any amount. The minimum investment is waived if you make regular investments weekly, semi-monthly, or monthly through automatic deductions through your bank checking or savings account. Currently, Putnam is waiving the minimum, but reserves the right to reject initial investments under the minimum. Item 85B Additional Information About Errors and Omissions Policy While no claims with respect to the Registrant/Series were filed under such policy during the period, requests under such policy for reimbursement of legal expenses and costs arising out of claims of market timing activity in the Putnam Funds have been submitted by the investment manager of the Registrant/Series. EX-99 4 newacctpron00577l.txt In June 2006, the Financial Accounting Standards Board (FASB) issued Interpretation No. 48, Accounting for Uncertainty in Income Taxes (the Interpretation). The Interpretation prescribes a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken by a filer in the filers tax return. Upon adoption, the Interpretation did not have a material effect on the funds financial statements. However, the conclusions regarding the Interpretation may be subject to review and adjustment at a later date based on factors including, but not limited to, further implementation guidance expected from the FASB, and on-going analysis of tax laws, regulations and interpretations thereof. Each of the funds federal tax returns for the prior three fiscal years remains subject to examination by the Internal Revenue Service In September 2006, the FASB issued Statement of Financial Accounting Standards No. 157, Fair Value Measurements (the Standard). The Standard defines fair value, sets out a framework for measuring fair value and expands disclosures about fair value measurements. The Standard applies to fair value measurements already required or permitted by existing standards. The Standard is effective for fiscal years beginning after November 15, 2007 and interim periods within those fiscal years. Putnam Management does not believe the adoption of the Standard will impact the amounts reported in the financial statements; however, additional disclosures will be required about the inputs used to develop the measurements of fair value. In March 2008, Statement of Financial Accounting Standards No. 161, Disclosures about Derivative Instruments and Hedging Activities (SFAS 161) an amendment of FASB Statement No. 133, was issued and is effective for fiscal years beginning after November 15, 2008. SFAS 161 requires enhanced disclosures about how and why an entity uses derivative instruments and how derivative instruments affect an entitys financial position. Putnam Management is currently evaluating the impact the adoption of SFAS 161 will have on the funds financial statement disclosures. In September 2008, FASB Staff Position FAS 133-1 and FIN 45-4, Disclosures about Credit Derivatives and Certain Guarantees: An Amendment of FASB Statement No. 133 and FASB Interpretation No. 45; and Clarifi cation of the Effective Date of FASB Statement No. 161 (the Amendment) was issued and is effective for annual and interim reporting periods ending after November 15, 2008. The Amendment requires enhanced disclosures regarding a funds credit derivatives holdings and hybrid financial instruments containing embedded credit derivatives. Putnam Management is currently evaluating the impact the adoption of the Amendment will have on the funds financial statement disclosures. -----END PRIVACY-ENHANCED MESSAGE-----